Increase of Initial Capital of a Joint Stock Company in the Light of the Amendment of Polish Tax Law

Podwyższenie kapitału początkowego spółki akcyjnej zgodnie z przepisami prawa spółek handlowych może być przeprowadzone poprzez emisję nowych akcji, transfer wygenerowanego zysku netto na rzecz tego kapitału oraz transfer innych funduszy rezerwowych i kapitału uzupełniającego na rzecz kapitału początkowego. Pomimo faktu, że czynności dokapitalizowania są dosyć częste, polskie spółki stają przed poważnymi problemami dotyczącymi obowiązków podatkowych w tym zakresie. Klasyfikacja kosztów dla celów podatkowych związanych ze wzrostem kapitału początkowego odgrywa znaczącą rolę w procesie podejmowania decyzji przez organy zarządzające spółek i ciągle powoduje wiele problemów. Celem opracowania jest zaprezentowanie wstępnej oceny zmian ustawy o podatku dochodowym o od osób prawnych i Ordynacji podatkowej wprowadzonych w tym zakresie w 2007 roku.The Warsaw School of Economics (Poland

Investigation Into Roseburia Intesinalis For Optimal Growth And Survivability Conditions For Potential Probiotic Use

Obesity and diabetes is an epidemic of increasing concern. Certain novel bacteria have been found to be an aid in reversing some of the mechanisms associated. This study focused on investigating the optimal stability conditions for R.intestinalis that can associate with an increase in growth. First, environmental conditions were tested to find the optimal conditions associated with each. Once growth conditions were found, generation time was calculated and various prebiotics were used to investigate a potential for additional growth. Next, common antibiotics were tested to see if the R.intestinalis could still show growth when exposed. Large batches of R.intestinalis were grown and freeze dried for storage and further experimental purposes. The freeze-dried R.intestinalis was encapsulated and reconstituted to check for viability. Finding the optimal conditions for growing R.intestinalis and using the encapsulation technique to protect the R.intestinalis from unfavorable environmental conditions could lead to the potential for R.intestinalis to become a probiotic that could help people suffering from adverse GI diseases and symptoms as well as decrease GSIS due to excess acetate

Surface area or diameter – which factor really determines the antibacterial activity of silver nanoparticles grown on TiO₂ coatings?

Titanium dioxide coatings were prepared on Si wafers using the sol–gel method. Four different types of coatings with silver nanoparticles (AgNPs) were synthesized. The diameter and surface density of AgNPs were conditioned by the concentration of Ag+ ions in the initial solution, time and UV illumination source. The bactericidal activity of AgNPs on the titanium dioxide coatings against the S. aureus strain were calculated as the percentage of the inhibition of bacterial growth after 24 hour incubation of microorganisms at 37°C on TiO₂ coatings with AgNPs. Control samples were coated with titanium dioxide without AgNPs. We concluded that the titanium dioxide coatings modified with silver nanoparticles had a high antibacterial activity. Moreover, we demonstrated strong dependence between surface areas of AgNPs and inhibition of bacterial growth. The obtained results evidence that the surface area of AgNPs grown on titanium dioxide coatings is a major factor determining their antimicrobial potential

Sprawczość i tożsamość w grach eksploracyjnych

Agency and Indentity in the Exploration GamesThe article focuses on the connection between player’s agency and his identity in the exploration computer games. The aim of the article is to trace down the influence of various tools and interaction mechanics on ways in which players mark their presence in the game and convey their identities. The analysed titles include pure exploration games, like Proteus (Ed Key, David Kanaga, 2013) and MirrorMoon EP (Santa Ragione, 2013), as well as some titles which employ only selected mechanics of exploration games, such as The Elder Scrolls V: Skyrim (Bethesda, 2011). Three main points of interest are examined in the article: 1) interfaces and mechanics in relation to player’s agency 2) tools that enable players to build their own narratives and shape the avatars 3) agency in the context of game goals and tasks assigned to a player by the game itself. The theoretical context of the article is linked to the Giorgio Agamben’s theory of dispositif

A exploração da erva-mate: um viés histórico-ambiental sobre o Vale do Rio Negro

TCC (graduação) - Universidade Federal de Santa Catarina. Centro de Filosofia e Ciências Humanas. História.O presente trabalho se propõe analisar a ocupação e o uso dos ervais pelas companhias ervateiras, visibilizando a importância econômica e cultural do produto da erva-mate para o desenvolvimento regional, enfatizando as relações de extração, beneficiamento, e transporte deste produto, realizado pelos imigrantes e sertanejos da região em comparativo com o gradual detrimento da mata e os grandes conflitos relacionados a delimitação de fronteiras entre os estados de Santa Catarina e Paraná. Assim, a pesquisa visa atribuir uma análise de perspectiva ambiental aos estudos históricos econômicos regionais do Vale do rio Negro

Agency and indentity in the exploration games

The article focuses on the connection between player’s agency and his identity in the exploration computer games. The aim of the article is to trace down the influence of various tools and interaction mechanics on ways in which players mark their presence in the game and convey their identities. The analysed titles include pure exploration games, like Proteus (Ed Key, David Kanaga, 2013) and MirrorMoon EP (Santa Ragione, 2013), as well as some titles which employ only selected mechanics of exploration games, such as The Elder Scrolls V: Skyrim (Bethesda, 2011). Three main points of interest are examined in the article: 1) interfaces and mechanics in relation to player’s agency 2) tools that enable players to build their own narratives and shape the avatars 3) agency in the context of game goals and tasks assigned to a player by the game itself. The theoretical context of the article is linked to the Giorgio Agamben’s theory of dispositif

Sport elektroniczny i jego medialne interfejsy

This paper provides an overview of changes on the electronic sports information circuit in the period from 2012 to 2022. The research here focuses on visual components of e-sports events, especially games’ GUIs and interactive elements of the digital platform interfaces that provide technological scaffolding for e-sports broadcasts (such as Twitch). The analysis is conducted from the software studies perspective, with the StarCraft franchise as a chief example of the phenomena assessed in the paper. The findings presented in this study stem from the juxtaposition of divergent modes of interaction between the viewers, players and e-sports media professionals, which are subsequently confronted with the computational rules of e-sports games’ mechanics.This paper provides an overview of changes on the electronic sports information circuit in the period from 2012 to 2022. The research here focuses on visual components of e-sports events, especially games’ GUIs and interactive elements of the digital platform interfaces that provide technological scaffolding for e-sports broadcasts (such as Twitch). The analysis is conducted from the software studies perspective, with the StarCraft franchise as a chief example of the phenomena assessed in the paper. The findings presented in this study stem from the juxtaposition of divergent modes of interaction between the viewers, players and e-sports media professionals, which are subsequently confronted with the computational rules of e-sports games’ mechanics

Employment as a Part of Rehabilitation: A Review of Similarities and Differences between Female and Male Criminals

In this review article, the latest knowledge in the area of the importance of employment in the process of rehabilitation is presented. The goal is a literature review and an analysis of the similarities and differences between female and male criminals in the context of employment during the prison sentence and the chances of finding employment after release. Also, the relationships between employment and later recidivism are analyzed. To present the relationship between employment and recidivism holistically, the following points were referred to: the role of work in rehabilitation and adaptation to freedom; differences between males and females in employment experiences and peculiarities in social background affecting their labour force attachment; the employment of prisoners before, during and after punishment; opportunities and barriers in finding a job by former prisoners; bidirectional relationship – employment as a way to reintegrate ex-offender with the society and as a way to prevent recidivism. Different phases of rehabilitation (being in prison, leaving prison) were distinguished and labour force attachment prior to imprisonment spell were also discussed. Also, the article consists of a discussion section where conclusions and recommendations are presented. The indications for further research were also listed, one of which is to examine the real benefit of the work of convicts – whether it provides the possibility of subsistence. In the article, study results from various countries, and consequently, various judicial systems, are referred to